Accountancy

Accountancy

Industry: Financial services

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Accountancy

put options (on ordinary shares)

Financial services; Accountancy

Contracts that give the holder the right to sell ordinary shares at a specified price for a given period.

proportionate consolidation

Financial services; Accountancy

A method of accounting and reporting whereby a venturer’s share of each of the assets, liabilities, income and expenses of a jointly controlled entity is combined line by line with similar items in ...

provision

Financial services; Accountancy

A liability of uncertain timing or amount. of the judgements needed in making the estimates required under conditions of uncertainty, such that assets or income are not overstated and liabilities or ...

qualifying asset

Financial services; Accountancy

An asset that necessarily takes a substantial period of time to get ready for its intended use or sale.

reinsurance assets

Financial services; Accountancy

A cedant’s net contractual rights under a reinsurance contract.

regular way purchase or sale

Financial services; Accountancy

A purchase or sale of a financial asset under a contract whose terms require delivery of the asset within the time frame established generally by regulation or convention in the marketplace ...